Underwater communication is affected by reverberation and noise characteristics of the underwater channel and time delay takes place by multipath. Hence, Signal is distorted and a lot of error is generated in the transmitting/receiving by multipath effects, so a channel coding for error correction is required. We propose a channel coding algorithm which is possible to correct error of received signal. We compare and analyze BER(bit error rate) performance depending on the depth of each transmitter-receiver using channel coding algorithm. QPSK was used as a modulation method, and 1/2 code rate convolution coding was used as a coding rate. A convolution coding method shows increase of BER performances.